The author, in this article, reports on the recent South African case of C:SARS v. Tradehold Limited (2012), in which it was held that the country’s exit charge was overridden by the Luxembourg-South Africa Income and Capital Tax Treaty (1998).
The author, in this article, reports on the recent South African case of C:SARS v. Tradehold Limited (2012), in which it was held that the country’s exit charge was overridden by the Luxembourg-South Africa Income and Capital Tax Treaty (1998).